I have started working on Visual Basic 2005. I am new to it. Please help me, first to know,
what is "namespace".

Hi.. google is your best friend. http://msdn.microsoft.com/en-us/library/ms973231.aspx.
If you have any doubt ask again.

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Gonzalo

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Namespaces are used for organizing structure of your program code. Beside Namespaces, in new dev tools you can use #region as well.

Example:

Namespace program_function

Class something
...

End Namespace

This namespace contains some function(s), class(es), etc, you will use. When you need something from it, you just call it with "Imports" procedure:

Imports something 'call of class something

Or use general line of code:

Imports program_function

and after, use all functions, classes or variables as they are declared in main part of program.

When you open VB.NET or C#, there is line of code that says: Imports System. That is call of namespace System.